823998 divided by 40 
Let's see how many times 40 fits into 823998.

Moving on to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 40

Moving on to step 2:
If we divide 82 by 40, we get 2 and a remainder of 2.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 80 from 82, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 40

Advancing to step 3:
If we divide 23 by 40, we get 0 and a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we subtract 0 from 23, we get 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 40

Let's proceed to step 4:
40 goes into 239 5 times with a remainder of 39.
Put 5 as the next digit of the answer. 
Result so far: 205.0
If we take 200 away from 239, we end up with 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 40

Let's proceed to step 5:
The number 40 fits into 399 9 times, leaving a remainder of 39.
The next digit of our result is 9. 
Result so far: 2059.0
If we subtract 360 from 399, we get 39.
Bring next digit (8) of the dividend behind the 39 and repeat the process: 398 / 40

Advancing to step 6:
When dividing 398 by 40, we get 9 with a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 20599.0
The remainder is 38 after subtracting 360 from 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
The number 40 fits into 380 9 times, leaving a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 20599.9
Subtracting 360 from 380 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20599.95
Deduct 200 from 200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20599.95
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20599.95
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 20599.95 with a balance of 0.0.